222 P.3d 1019 (2010)
SCHEPMANN
No. 101308.
SCHEPMANN
v.
KANSAS DEPT. OF REVENUE.
No. 101308.
Court of Appeals of Kansas.
January 29, 2010.Decision Without Published Opinion Affirmed.
Court of Appeals of Kansas.
January 29, 2010.Decision Without Published Opinion Affirmed.